Publication of taxpayer information in public interest permitted, but publication of penalties deferred pending appellate safeguards. Section 159 authorises the Commissioner or an authorised officer to publish names and particulars of persons involved in proceedings or prosecutions under ... Summary
Publication of taxpayer information in public interest permitted, but publication of penalties deferred pending appellate safeguards.
Section 159 authorises the Commissioner or an authorised officer to publish names and particulars of persons involved in proceedings or prosecutions under the Act when deemed necessary or expedient in the public interest; publication may include specified firm or company representatives where justified. Publication concerning penalties is deferred until the time for filing an appeal under section 107 has lapsed without an appeal or any appeal presented has been disposed of.
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